Taxation of Malta Companies
Upon incorporation in Malta, a company is deemed to be both resident and domiciled in Malta. Companies which are not incorporated in Malta are deemed to be resident in Malta only if they are effectively managed and controlled in Malta.
Companies that are both resident and domiciled in Malta are subject to tax in Malta on their world wide income. While companies which are deemed to be resident in Malta but not domicileid in Malta are only subject to tax in Malta on income arising in Malta and foreign income remitted to Malta.
The standard corporate tax rate in Malta is 35%. Companies that are not resident in Malta and which derive income from Malta as a consequence of an activity carried out in Malta are subject to the same tax rules as are applicable to companies which are resident in Malta. Non-resident companies are subject to 35% tax on income and on certain capital gains arising in Malta.
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